Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint on the basis of incorrect cheque number. However, in the present case, it is not the case of the applicant that the statutory notice was issued to him by mentioning incorrect cheque number. The Magistrate in its order has also mentioned that the cheque number mentioned in the cheque, written memo and statutory notice is 628895, whereas only in the complaint the cheque number has been mentioned as 628892, therefore, it is a formal infirmity. - HC
Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint on the basis of incorrect cheque number. However, in the present case, it is not the case of the applicant that the statutory notice was issued to him by mentioning incorrect cheque number. The Magistrate in its order has also mentioned that the cheque number mentioned in the cheque, written memo and statutory notice is 628895, whereas only in the complaint the cheque number has been mentioned as 628892, therefore, it is a formal infirmity. - HC
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